# The Social Security (Contributions) Regulations 2001, Paragraph 7E: Van fuel


A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/7E (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-7E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.